89(1)Schedule 4A (place of supply of services: special rules) is amended as follows.U.K.
(2)In paragraph 3—
(a)in sub-paragraph (3)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and
(ii)in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and
(b)in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.
(3)In the italic heading before paragraph 5, omit “: general”.
(4)For paragraph 5 substitute—
“5A supply of restaurant or catering services is to be treated as made in the country in which the services are physically carried out.”
(5)Omit paragraph 6 and the italic heading before it.
(6)In paragraph 7—
(a)in sub-paragraph (1)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and
(ii)in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and
(b)in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.
(7)In paragraph 8—
(a)in sub-paragraph (3)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and
(ii)in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and
(b)in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.
(8)In paragraph 9—
(a)in sub-paragraph (1)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and
(ii)in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and
(b)in sub-paragraph (2)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.
(9)In paragraph 9B—
(a)in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and
(b)in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.
(10)In paragraph 9C, in sub-paragraph (1)—
(a)in paragraph (b), for “outside the member States” substitute “ outside the United Kingdom ”, and
(b)in the words after that paragraph, for “wholly outside the member States” substitute “ outside the United Kingdom ”.
(11)In paragraph 9D—
(a)in sub-paragraph (2)—
(i)in paragraph (b), for “outside the territories of the member States” substitute “ outside the United Kingdom ”, and
(ii)in the words after that paragraph, for “where it is used and enjoyed” substitute “ outside the United Kingdom ”, and
(b)in sub-paragraph (3)(a), for “outside the territories of the member States” substitute “ outside the United Kingdom ”.
(12)In paragraph 9E—
(a)in sub-paragraph (3)—
(i)in paragraph (b), for “in a country which is not a member State” substitute “ outside the United Kingdom ”, and
(ii)in the words after that paragraph, for “in that country” substitute “ outside the United Kingdom ”, and
(b)in sub-paragraph (4)(a), for “in a country which is not a member State” substitute “ outside the United Kingdom ”.
(13)In the italic heading before paragraph 11, omit “: general”.
(14)In paragraph 11, omit sub-paragraph (3).
(15)Omit paragraph 12 and the italic heading before it.
(16)In the italic heading before paragraph 16, for “EC” substitute “ United Kingdom and the Isle of Man ”.
(17)In paragraph 16—
(a)in sub-paragraph (1)(b), for “which is not a member State (other than the Isle of Man)” substitute “ other than the United Kingdom or the Isle of Man ”, and
(b)in sub-paragraph (2)(f)(i)—
(i)for “situated within the territory of a member State” substitute “ in the United Kingdom ”, and
(ii)for “such a system” substitute “ a natural gas system in the United Kingdom ”.
Commencement Information
I1Sch. 8 para. 89 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)